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Definition of legal name for:
- Sole proprietor (self employed)
If you are a sole proprietor, professional or self-employed person, you use the same name as on your individual tax return. For example, if your name is John Smith, your legal business name must be John Smith.
- Partnership
If you are a member of a general partnership, the business legal name consists of the names of the partners. For example, if two individuals form a partnership and their names are John Smith and Jane Smith, the partnership's legal name is John Smith and Jane Smith. However, if your partnership's business name is registered with a provincial or territorial authority, you can register your BN using that same name. The registered name is the legal name.
- Corporation
If you own a corporation, the name must be registered as it appears on the certificate of incorporation. Only corporations can have the words "Limited", "Ltd", "Incorporated", "Inc.", "Corporation", "Corp." as part of their name.